Canada Revenue Agency
www.cra.gc.ca
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When are your payments due?
Your instalment payments for 2010 are due March 15, June 15, September 15, and December 15, 2010.
When a due date falls on a Saturday, a Sunday, or a holiday recognized by the CRA,
we consider your payment to be paid on time if we receive it or if it is postmarked on the next business day.
Your payment will be considered paid on one of the following dates:
- Payments you make in person at your financial institution are considered paid on the date stamped on your INNS3 receipt.
- Payments you send by mail are considered paid on the date you mail them.
- Payments you made through your financial institution's Internet or telephone banking services are considered paid when your financial institution credits us with your payment.
- Post-dated cheques and payments you make by pre-authorized debit are considered paid on the negotiable date.
Deceased persons - If an individual who has to pay tax by instalments dies during the year, instalment payments due on or after the date of death do not have to be paid.
What is an instalment reminder?
Instalments reminders are issued to help you determine if you have to pay income tax by instalments. The reminder will suggest an amount to pay and list the payment options.
In February and August, we send instalment reminders to individuals who may have to pay tax by instalments. The February reminder is for the March and June payments, and the August reminder is for the September and December payments. You can also see your instalment reminders online by using My Account.
Even if we send you an instalment reminder in 2010, you do not have to make instalment payments for 2010 if your net tax owing for 2010 will be $3,000 or less ($1,800 or less for residents of Quebec).
Did you only get an instalment reminder for September and December 2010?
If you decide to use the no-calculation option, pay the amount shown in box 2 of your reminder for September 15 and December 15.
If you decide to use the prior-year option, calculate your 2009 net tax owing and add any Canada Pension Plan (CPP) contributions payable. Pay three-quarters of the total on September 15 and one-quarter on December 15.
If you decide to use the current-year option, estimate your current-year (2010) net tax owing and add any CPP contributions payable. Pay three-quarters of the total on September 15 and one-quarter on December 15.
Note
Whichever option you choose, if you have already made a payment for the March 15 and June 15 due dates, you can subtract those amounts from your September 15 payment.
